Scope 1, 2, and 3: What UAE Businesses Actually Need to Measure

Why "Scopes" Exist

The scope framework from the Greenhouse Gas Protocol prevents double-counting and categorizes where emissions come from. Different scopes need different data sources and calculation methods.

Scope 1: Direct Emissions (What You Burn)

Emissions from sources your company owns or directly controls:

• Diesel generators — every litre produces ~2.68 kg CO2e
• Company fleet — cars, trucks, vans owned or leased by your company
• Natural gas — for heating, cooking (hospitality), or industrial processes
• Refrigerant leakage — HFCs from AC and refrigeration are potent GHGs. In the UAE's climate, this is significant and often overlooked
• Industrial processes — cement, aluminium, chemicals that release CO2 as byproducts

Scope 2: Indirect Energy Emissions (What You Consume)

Emissions from purchased electricity, steam, or cooling:

• DEWA/ADDC/SEWA/FEWA electricity — multiply kWh by ~0.4 kg CO2e/kWh
• District cooling — Empower, Tabreed — get consumption data from your provider

Scope 2 is often the largest category for office, retail, and hospitality businesses due to massive AC demand.

Scope 3: Value Chain (Everything Else)

• Business travel — flights (major for UAE's hub status), hotels, ground transport
• Employee commuting
• Purchased goods and services
• Supply chain logistics — especially for import-heavy businesses
• Waste disposal

What UAE Law Requires — Current Guidance

Initial regulatory focus is expected to be on Scope 1 and 2 readiness, subject to MOCCAE guidance. Scope 3 readiness should begin in parallel; specific phase timing remains subject to official guidance. Check moccae.gov.ae for the latest updates as requirements are confirmed.

Data Sources by Scope Category

Knowing what to measure is only part of the challenge. Knowing where to find the data is equally important:

• Utility bills (Scope 1 + 2): DEWA, ADDC, SEWA, FEWA — extract kWh monthly; request full-year statements for the reporting period
• District cooling (Scope 2): Empower, Tabreed, or building management — request RTh or kWh equivalent consumption records
• Fuel cards and diesel receipts (Scope 1): Fleet management system, petrol station receipts, or company card statements — volume in litres, not AED
• Fleet logs (Scope 1): Vehicle mileage logs, telematics reports, or GPS system exports — required for distance-based calculation methods
• Refrigerant maintenance logs (Scope 1): AC service records, refrigerant purchase invoices, leak detection reports — often held by facilities management
• Waste contracts (Scope 3): Waste contractor weighbridge records or invoices showing tonnes by waste category
• Travel records (Scope 3): HR or finance expense claims, corporate travel portal exports, or airline booking records — filter for business travel by staff
• Procurement data (Scope 3): Accounts payable records showing purchased goods and services by category — used for spend-based Scope 3 estimation where activity data is unavailable

Common Mistakes

• Confusing Scope 1 and 2 — if you own the generator, it's Scope 1; if DEWA generates it, it's Scope 2
• Forgetting refrigerants — every UAE building runs AC year-round
• Ignoring district cooling — doesn't appear on DEWA bill
• Double-counting between scopes

Start Measuring All Three Scopes

SmartFenek supports Scope 1-3 reporting preparation — UAE-specific emission factors, structured data collection, and expert support to help you prepare your emissions documentation. Start preparing your emissions data today.